Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in annual ‘tax lists’. In most countries the information on your tax return is considered strictly confidential to the revenue authority. In...

The need to achieve fiscal convergence and consolidation in Nigeria cannot be overemphasised. This is especially important considering that the economy recently slipped into recession, according to data from the National Bureau of Statistics. One notable factor for this is the...